Reports of the United States Tax Court, Volume 135United States Tax Court, 2010 Kept up to date by a monthly publication called: United States. Tax Court. Reports. |
From inside the book
Results 1-5 of 100
Page 4
... taxable to them unless some part of the gain is excluded under section 121 ( a ) . Accordingly , we hold that respondent's determination is entitled to the presumption of correctness and that petitioners have the bur- den of proof . We ...
... taxable to them unless some part of the gain is excluded under section 121 ( a ) . Accordingly , we hold that respondent's determination is entitled to the presumption of correctness and that petitioners have the bur- den of proof . We ...
Page 34
... have to be recognized as taxable transactions if they meet the strict requirements of sec . 1058. See infra pp . 42-45 . stock . 8 Petitioners did not report dividends paid on 34 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
... have to be recognized as taxable transactions if they meet the strict requirements of sec . 1058. See infra pp . 42-45 . stock . 8 Petitioners did not report dividends paid on 34 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
Page 36
... taxable event in 2004 . As previously mentioned , petitioners failed to report a sale of the IBM stock on their 2004 Federal income tax return . 999 repay it upon such terms as to time and 36 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
... taxable event in 2004 . As previously mentioned , petitioners failed to report a sale of the IBM stock on their 2004 Federal income tax return . 999 repay it upon such terms as to time and 36 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
Page 42
... taxable securities lending arrangement analogous to the fol- lowing situation described in Rev. Rul . 57-451 , 1957 ... taxable disposition of stock by the stockholder . Petitioners urge this comparison because the revenue ruling ...
... taxable securities lending arrangement analogous to the fol- lowing situation described in Rev. Rul . 57-451 , 1957 ... taxable disposition of stock by the stockholder . Petitioners urge this comparison because the revenue ruling ...
Page 46
... taxable year , " or " $ 5,000 . " Sec . 6662 ( d ) ( 1 ) ( A ) . Negligence is defined as " any failure to make a reasonable attempt to comply with the provisions of this title " , and disregard includes " any careless , reckless , or ...
... taxable year , " or " $ 5,000 . " Sec . 6662 ( d ) ( 1 ) ( A ) . Negligence is defined as " any failure to make a reasonable attempt to comply with the provisions of this title " , and disregard includes " any careless , reckless , or ...
Other editions - View all
Common terms and phrases
accuracy-related penalty addition to tax adjustment allowance Appeals officer apply Appointments Clause assessment Caer's estate carryback CDP hearing Chesapeake claim Commissioner Congress corporation Court of Appeals Dalton deduction Derivium determination emphasis added equitable tolling estate tax Federal income tax filed forward contract gross income IBM stock Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service issue jurisdiction lake house lien loan loss ment notice of deficiency Ocean Pines Office of Appeals parties partner partnership item payment percent peti petition petitioner petitioner's principal residence provides purposes pursuant PVFCS refund regulations reported respect respondent's Rule schedule section 107 shares Stat statute street light assets supra T.C. Memo Tax Court tax imposed tax liability tax shown taxable taxpayer term Texasgulf tion tioner transaction transfer trust underpayment United Virgin Islands whistleblower windfall tax WISCO withholding credits